https://www.taxtmi.com/caselaws?id=435696 For departmental review under Section 129D(3) of the Customs Act, 1962, the limitation period runs from the date of communication of the adjudicating order. Where the record does not prove the actual date of receipt by the reviewing authority, and the date seals produced are found unreliable, the finding that the review orders were belated will not be disturbed. The Tribunal also stressed that proceedings before it are judicial proceedings requiring candour and seriousness from the department. On that basis, the dismissal of the departmental appeals as time-barred was upheld and the impugned orders were sustained. en-us Wed, 22 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435696 For departmental review under Section 129D(3) of the Customs Act, 1962, the limitation period runs from the date of communication of the adjudicating order. Where the record does not prove the actual date of receipt by the reviewing authority, and the date seals produced are found unreliable, the finding that the review orders were belated will not be disturbed. The Tribunal also stressed that proceedings before it are judicial proceedings requiring candour and seriousness from the department. On that basis, the dismissal of the departmental appeals as time-barred was upheld and the impugned orders were sustained. Case-Laws Customs Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435696